Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13734804 Mr Ian Lee Mr Christopher Green Mr Daryn Brewer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13734804 2024-11-30 13734804 2025-11-30 13734804 2024-12-01 2025-11-30 13734804 frs-core:CurrentFinancialInstruments 2025-11-30 13734804 frs-core:Non-currentFinancialInstruments 2025-11-30 13734804 frs-core:ComputerEquipment 2024-12-01 2025-11-30 13734804 frs-core:FurnitureFittings 2024-12-01 2025-11-30 13734804 frs-core:MotorVehicles 2024-12-01 2025-11-30 13734804 frs-core:PlantMachinery 2025-11-30 13734804 frs-core:PlantMachinery 2024-12-01 2025-11-30 13734804 frs-core:PlantMachinery 2024-11-30 13734804 frs-core:CapitalRedemptionReserve 2025-11-30 13734804 frs-core:ShareCapital 2025-11-30 13734804 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13734804 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13734804 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13734804 frs-bus:SmallEntities 2024-12-01 2025-11-30 13734804 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13734804 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13734804 frs-bus:OrdinaryShareClass2 2024-12-01 2025-11-30 13734804 frs-bus:OrdinaryShareClass2 2025-11-30 13734804 frs-bus:OrdinaryShareClass3 2024-12-01 2025-11-30 13734804 frs-bus:OrdinaryShareClass3 2025-11-30 13734804 frs-bus:OrdinaryShareClass4 2024-12-01 2025-11-30 13734804 frs-bus:OrdinaryShareClass4 2025-11-30 13734804 frs-bus:OrdinaryShareClass5 2024-12-01 2025-11-30 13734804 frs-bus:OrdinaryShareClass5 2025-11-30 13734804 frs-core:UnlistedNon-exchangeTraded 2025-11-30 13734804 frs-core:UnlistedNon-exchangeTraded 2024-11-30 13734804 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-11-30 13734804 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 13734804 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-11-30 13734804 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-11-30 13734804 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-11-30 13734804 frs-bus:Director1 2024-12-01 2025-11-30 13734804 frs-bus:Director2 2024-12-01 2025-11-30 13734804 frs-bus:CompanySecretary1 2024-12-01 2025-11-30 13734804 frs-countries:EnglandWales 2024-12-01 2025-11-30 13734804 2023-11-30 13734804 2024-11-30 13734804 2023-12-01 2024-11-30 13734804 frs-core:CurrentFinancialInstruments 2024-11-30 13734804 frs-core:Non-currentFinancialInstruments 2024-11-30 13734804 frs-core:CapitalRedemptionReserve 2024-11-30 13734804 frs-core:ShareCapital 2024-11-30 13734804 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13734804 frs-bus:OrdinaryShareClass2 2023-12-01 2024-11-30 13734804 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30 13734804 frs-bus:OrdinaryShareClass4 2023-12-01 2024-11-30 13734804 frs-bus:OrdinaryShareClass5 2023-12-01 2024-11-30
Registered number: 13734804
Destin4 Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
MATCH Accounting Limited
Portsmouth Technopole
Kingston Crescent
Portsmouth
Hampshire
PO2 8FA
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 13734804
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,468 47,795
Investments 5 - 1
36,468 47,796
CURRENT ASSETS
Stocks 6 1,925 3,315
Debtors 7 56,515 32,270
Cash at bank and in hand 96,925 95,610
155,365 131,195
Creditors: Amounts Falling Due Within One Year 8 (156,457 ) (131,678 )
NET CURRENT ASSETS (LIABILITIES) (1,092 ) (483 )
TOTAL ASSETS LESS CURRENT LIABILITIES 35,376 47,313
Creditors: Amounts Falling Due After More Than One Year 9 (27,375 ) (33,375 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,932 ) (9,082 )
NET ASSETS 1,069 4,856
CAPITAL AND RESERVES
Called up share capital 10 350 400
Capital redemption reserve 50 -
Income Statement 669 4,456
SHAREHOLDERS' FUNDS 1,069 4,856
Page 1
Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Ian Lee
Director
Mr Christopher Green
Director
21/08/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Destin4 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13734804 . The registered office is 7 Dartmouth Buildings, Fort Fareham Industrial Estate, Fareham, Hampshire, PO14 1AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 7)
10 7
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2024 64,963
Additions 2,675
As at 30 November 2025 67,638
Depreciation
As at 1 December 2024 17,168
Provided during the period 14,002
As at 30 November 2025 31,170
Net Book Value
As at 30 November 2025 36,468
As at 1 December 2024 47,795
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Page 5
5. Investments
Unlisted
£
Cost or Valuation
As at 1 December 2024 1
Disposals (1 )
As at 30 November 2025 -
Provision
As at 1 December 2024 -
As at 30 November 2025 -
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 1
6. Stocks
2025 2024
£ £
Work in progress 1,925 3,315
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 46,136 29,955
Other debtors 10,379 2,315
56,515 32,270
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,739 2,208
Other loans 6,000 6,000
Other creditors 60,218 55,475
Taxation and social security 85,500 67,995
156,457 131,678
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Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 27,375 33,375
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
50 Ordinary B shares of £ 1.00 each 50 100
100 Ordinary C shares of £ 1.00 each 100 100
100 Ordinary D shares of £ 1.00 each 100 100
350 400
During the year the company purchased, and cancelled, 50 Ordinary 'B' Shares of £1 each for consideration of £20,000.
11. Exceptional Items
During the year, the Company reviewed the amounts recoverable from a third party company, to which it had previously advanced funds.
Following the review of the recoverability of the balance, the directors concluded that the recovery of the amount was no longer probable.  Accordingly, the loan balance of £16,961 was written off during the year.
Due to the size and non-recurring nature of the transaction, the charge has been disclosed separately as an exceptional item within the Income Statement for the year.
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